Idaho 1099 Reporting Requirements

Does Idaho mandate you file 1099 Forms?

Yes, the Idaho State Tax Commission requires you file 1099 forms even if there is no state tax withholding.

Does Idaho participate in the CF/SF program?

Yes, the IRS will automatically forward 1099s to the Idaho State Tax Commission.

What types of 1099 forms does Idaho require?

  • 1099-MISC
  • 1099-INT
  • 1099-DIV
  • 1099-R
  • 1099-S
  • 1099-B

Does Idaho have any additional requirements when filing 1099 forms?

If your 1099 information returns filed through CF/SF program have Idaho withholding or have an active withholding account, you must complete and file Form 967 directly with the Idaho State Tax Commission.

What is Form 967?

Form 967 is used to report the total taxable wages, reconcile the total amount of Idaho taxes withheld during the calendar year with the amount of tax paid to the Idaho Tax Commission, and submit your 1099 forms that contain Idaho withholding.

What are the due dates to efile 1099 & Form 967?

The filing due date for Form 1099 is the last day of February & Form 967 is the last day of January.

  • File all forms (967, W-2s, and 1099s) by January 31
  • File your 967 and W-2s by January 31, and file your 1099s by February 28

Make sure to include the amount of Idaho withholding from the 1099s along with the withholding from the W-2s in the “Total Idaho Tax Withheld” amount reported on the Form 967. Remember to include the total number of 1099s with Idaho withholding on your Form 967.

What are the requirements when you file 1099 online?

The state of Idaho accepts both e-filing and paper filing. However, if you are submitting 50 or more 1099s, it is recommended that you e-file.

What is the penalty for filing Federal Form 1099 late?

The penalty on the amount of tax due is charged from the due date until everything is paid. The penalty will be $2 per month for each 1099 that is not submitted by the filing due date. The minimum penalty is $10; the maximum penalty is $2,000. Learn more about the Form 1099 penalties in detail by visiting https://www.taxbandits.com/form-1099-series/1099-misc-penalties/.

Where do I mail 1099 forms for Idaho?

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Form W-2, 1099, 94x Filing is due by January 31, 2019.

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